Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2024 (the end of Beale's fiscal year), the following pension-related data were available:

Projected Benefit Obligation	($ in millions)
Balance, January 1, 2024	$ 600
Service cost	62
Interest cost, discount rate, 5%	30
Gain due to changes in actuarial assumptions in 2024	(14)
Pension benefits paid	(30)
Balance, December 31, 2024	$ 648

Plan Assets	($ in millions)
Balance, January 1, 2024	$ 620
Actual return on plan assets	40
(Expected return on plan assets, $45)
Cash contributions	81
Pension benefits paid	(30)
Balance, December 31, 2024	$ 711

January 1, 2024, balances:	($ in millions)
Pension asset	$ 20
Prior service costAOCI (amortization $6 per year)	30
Net gainAOCI (any amortization over 10 years)	112

Brepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior service cost, the net gain, pension expense, and the net pension asset. Note: Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions (i.e., 0,000,000 should be entered as 10)